Blogs

Employment Law

DOL Issues New Tipped Employee Rules under the FLSA

As a Court of Appeals panel in Richmond pointed out recently, employer FLSA obligations are simple enough for employees who receive a traditional hourly wage but get far murkier and more complicated in the restaurant industry, where employees typically receive compensation through tips or gratuities and employers are permitted to take a “tip credit” to…

December 28, 2020

Employment Law

Deck the Halls (but stay Home) this Holiday Season

The 2020 holiday season is fast approaching. By one recent estimate, nearly 40% of Americans are planning to travel for the holidays, many to visit with family, friends, and loved ones for the first time since the start of the COVID-19 pandemic. Yet there are some parts of the U.S., especially the mid-west and south,…

November 3, 2020

Employment Law

The IRS Chief Counsel’s Informal Guidance Clarifies Some Issues Left Open after Notice 2020-65 Regarding the “Payroll Tax Holiday”

In addition to Notice 2020-65 and Instructions to Form 941 which we outlined in our recent blog, the IRS Office of Chief Counsel for employee benefits, exempt organizations and employment tax provided informal but insightful guidance on its monthly IRS payroll industry call held on September 3, 2020. The informal guidance was directed in part…

October 14, 2020

Business and Financial Services

The IRS Chief Counsel’s Informal Guidance Clarifies Some Issues Left Open after Notice 2020-65 Regarding the “Payroll Tax Holiday”

IRS Office of Chief Counsel monthly payroll industry call on September 3, 2020 In addition to Notice 2020-65 and Instructions to Form 941 which we outlined in our recent blog, the IRS Office of Chief Counsel for employee benefits, exempt organizations and employment tax provided informal but insightful guidance on its monthly IRS payroll industry…

October 14, 2020

Employment Law

IRS Releases Instructions to Form 941 Expanding on Prior Guidance on Deferral of Social Security Tax

On October 1, 2020, the IRS released instructions for Form 941 providing additional guidelines for reporting deferred Social Security taxes pursuant to the President’s Memorandum (discussed previously on our blog) and IRS Notice 2020-65. Background On August 8, 2020, the Presidential Memorandum directed the Secretary of the Treasury to use his authority pursuant to section…

October 8, 2020

Business and Financial Services

IRS Releases Instructions to Form 941 Expanding on Prior Guidance on Deferral of Social Security Tax

On October 1, 2020, the IRS released instructions for Form 941 providing additional guidelines for reporting deferred Social Security taxes pursuant to the President’s Memorandum (discussed previously on our blog) and IRS Notice 2020-65. Background On August 8, 2020, the Presidential Memorandum directed the Secretary of the Treasury to use his authority pursuant to section…

October 8, 2020

Business and Financial Services

New Employee Protections for Non-Payment of Wages Go Into Effect in Virginia

In April 2020, Virginia Governor Ralph Northam signed into law nearly two dozen bills that provide significant new rights for Virginia employees, including new legal protections to combat wage theft. The law became effective on July 1, 2020. We have published additional updates on other new Virginia employment laws that prohibit non-compete covenants for low-wage workers, expand the scope of the ban on workplace discrimination, and provide enhanced employee whistleblower protections against…

July 21, 2020

Business and Financial Services

New Enhanced Whistleblower Protections for Virginia Employees Now in Effect

In April 2020, Virginia Governor Ralph Northam signed into law nearly two dozen bills that provide significant new rights for Virginia employees, including enhanced employee whistleblower protections against retaliation for reporting suspected violations of state law or cooperating with law enforcement, as discussed below. We have also published updates on other new Virginia employment laws that combat wage theft, prohibit non-compete covenants for low-wage workers and expand the scope of the…

July 21, 2020

Business and Financial Services

New Protections against Workplace Discrimination Based on Sexual Orientation, Gender Identity, and Pregnancy Now in Effect in Virginia

In April 2020, Virginia Governor Ralph Northam signed into law nearly two dozen bills passed by the Virginia General Assembly that provide significant new rights for Virginia employees, including legislation that expanded the scope of the ban on workplace discrimination, as discussed below, which became effective on July 1, 2020. We have published additional updates on other new Virginia employment laws that combat wage theft, prohibit non-compete covenants for low-wage workers, and provide…

July 21, 2020

Business and Financial Services

Virginia Law Now Prohibits Non-Compete Restrictions for Low-Wage Employees

Virginia has always viewed restrictive covenants, including non-compete agreements, skeptically as unfair restraints on trade. However, employers have widely relied on well-drafted restrictions on competition as a means of protecting against employee misuse of client relationships and opportunities to start a competing business, for example. Now, however, with Governor Ralph Northam’s signature on House Bill 330 and Senate Bill 480 , Virginia employers will not be able to enter, enforce, or…

July 21, 2020